Most Worshipful Grand Lodge v. Norred

The issue presented in this case is whether the Most Worshipful Grand Lodge of the Free and Accepted Masons ("the Grand Lodge") is exempt from the payment of taxes on property it owns and leases to commercial enterprises because the rental income was "dedicated to charitable purposes." The property at issue is located near the intersection of Zelda and Vaughn Roads in Montgomery, Alabama, and is known as the Hillwood Shopping Center. To decide the issue presented, we must construe the provisions of two legislative Acts — Act No. 317 of the 1859 Alabama Legislature, and Act No. 2 of the 1950…